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All Journal JAS (Jurnal Akuntansi Syariah)
Negina Kencono Putri
Universitas Jenderal Soedirman, Banyumas, Indonesia
Economics, Econometrics & Finance

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Pengaruh Biological Asset Intensity, Konsentrasi Kepemilikan Dan Profitabilitas Terhadap Pengungkapan Aset Biologis Chilma Zufriya; Negina Kencono Putri; Yusriati Nur Farida
JAS (Jurnal Akuntansi Syariah) Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v4i2.252

Abstract

Agricultural companies need to disclose biological assets because biological assets are the main assets owned by the company. Some factors that influence the disclosure of biological assets include biological asset intensity, ownership concentration, company size, type of public accounting firm, and profitability. The purpose of this study is to examine and analyze the effect of Biological Asset Intensity, Ownership Concentration, and Profitability on Biological Asset Disclosure. This research is a type of quantitative research and the data source used is secondary data in the form of annual financial statements of agricultural companies for the period of 2016 to 2018. The data analysis technique used is descriptive statistics and regression analysis. Based on the results of research and data analysis shows that biological asset intensity does not affect disclosure of biological assets; concentration of ownership does not affect disclosure of biological asset; profitability does not affect disclosure of biological asset.
Implementation Of Accounting Information Systems By Small And Medium Enterprises In Banyumas Negina Kencono Putri; Siti Maghfiroh
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.566

Abstract

The purpose of this study is to identify a map of the SME sector in the region and the understanding/appreciation of the owner or manager of SMEs towards accounting information systems. Then identify the needs of the SMEs sector in the regions related to the financial information system. Furthermore, identify all activities related to SME financing in each regional sector. This study is a survey research data collection via questionnaires. The sample study was 25 SMEs sector in the regions that are already exporting or potentially exporting in the region of Indonesia. The data were analyzed using the descriptive analysis method. The results of this study indicate that the SME sector in the regions does not yet utilize the accounting information system well; even some SMEs have not done the appropriate financial reporting standards requiring comprehensive financial information system development. With comprehensive financial information systems, SME management can generate financial statements following applicable regulations and standards and disseminate such statements more easily.
Co-Authors Chilma Zufriya Siti Maghfiroh Yusriati Nur Farida